The Vedic scriptures explain that the living entities and the Supreme Lord,
or God, are essentially one and the same in their qualitative
characteristics, namely: God is spiritual and the living entity, in his
pure state, is spiritual also. As spiritual beings both of them are certainly
one in quality of character, but nevertheless, there is still a big difference
in their quantitative function.

God is absolute and unlimited whereas living entities, who are part and parcels
of the Supreme, are insignificantly small compared to the Lord. The Supreme Lord
is infinite and the living entity is infinitesimal. The Supreme Lord is the creator
and controller whereas living entities are the created and controlled. That is
the difference.

The jiva-souls, or the living entities, who are emanations of the Lord's marginal
energy, have been accepted by the Lord as His separated part and parcels. A particle
of gold is gold also, a drop of water from the ocean is also salty. The quality
of the part with the whole are the same, but in quantity the part remains ever
different from the whole.

A drop of water is infinitesimal small compared to the power of the big ocean,
and a particle of gold is never the same in quantity with the gold mine. Similarly,
we, the living entities, being part and parcels of the Supreme Lord, have all
the qualities of God, but in minute quantity because we are minute parts only.
The parts are always subordinate to the whole.

In Bhagavad-Gita the Supreme Lord is called param-isvara
or the Supreme controller. Since we are parts of
the supreme controller we also have a nature to control and therefore we try to
imitate Him by lording it over material nature, to control her. This tendency
to control is there because it is in God. But although we have a tendency to control
and lord it over material nature, we should know that we are not the Supreme controller.
We may be compared to little minute isvaras, or subordinate imitation controllers,
but we can never become param-isvara, or the Supreme controller.

As the creation always remains under the control of the creator, similarly all
created beings are also subjected to the control of their creator. If a living
entity says that he is not controlled but that he is free, than he is insane.

The living being is controlled in every respect, at least in his conditioned life.
Living entities, who are controlled by either the external or internal energy
of the Lord, can therefore never become the Supreme. If a transcendentalist thinks
that he can become God, or isvara, by an artificial process of mystic yoga performance
or by merging into the impersonal brahmajyoti, then he suffers from nothing but
hallucinations. The soul can never become the Supersoul and living entities can
never become God.

God always remains God and the living entity always remains an infinitesimal small
part of God. Living entities are therefore described in vedic literatures as "amsa"
or fragmental parts of the Supreme. The fundamental principle of fragmentation
of a piece from the whole is that the quantitative dimension is changed. The part
and parcels can never become the whole. The quantitative function of a part is
to serve the whole.

Although one in quality with God a living entity, as a part and parcel of the
Supreme, is therefore ever distinct in his quantitative function as the servant
of the Lord.